1.audit 审计 Cxn<#Kf\-<
2.attestation 鉴证 $!~R'N c
3.credibility 可信赖程度 #Az#dt]H
4.audit of financial statements 财务报表审计 +sN'Y/-
5.agreed-upon procedures 执行商定程序 h6Femis
6.high levels of assurance 高水平保证 977%9z<h
7.compilation 编制 $-HP5Kj(k-
8.reliability 可靠性 J<p.J3I
9.relevance 相关性 "nkj_pC
10.professional skepticism 职业谨慎 Dt1v`T~=?
11.objectivity 客观性 _G$SA-W(
12. professional competence 专业胜任能力 +I>u${sVx*
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 CV9o,rL
15.recurring audit 连续审计 cr}T ? $\K
16.the client 委托人 U
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17.change CPA 更换注册会计师 [
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18.the existing CPA 现任注册会计师 [w0@7p"7
19.the successor CPA 后任注册会计师 ny(`An
20.the preceding CPA前任注册会计师 uL\b*rI
21.issue the audit report 出具审计报告 li!3b
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22.expert 专家 VnZRsFY<^
23.the board of directors 董事会 dA)JR"r2
24.knowledge of the entity‘ s business 了解被审计单位情况 }6Ut7J]a|
25.assess material misstatement risks评估重大错报风险 =H<I` J'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |2i=oX(r|
27.a general knowledge of —— 初步了解―――的情况 d|P,e;m-
28.a more knowledge of—— 进一步了解的情况 I:~KF/q
29.the prior year‘s working papers 以前年度工作底稿 ]lT8Z-h@
30.minutes of meeting 会议纪要 s}
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31.business risks 经营风险 pUGFQ."\
32.appropriateness 适当性 LB(I^
33.accounting estimate 会计估计 b"Z$?5
34.management representations 管理层声明 fGeDygV^`
35.going concern assumption 持续经营假设 lpjeEawo4
36.audit plan 审计计划 %anY'GK
37.significant audit areas 重点审计领域 S]}hh,A
38.error 错误 ^{Vt
39.fraud舞弊 u[{j;l(
40.modified or additional procedures 修改或追加审计程序 :,@"I$>*/
41.misappropriation of assets 侵占资产 :.k1="H~@
42.transactions without substance 虚假交易 ,A$#gLyk<
43.unusual pressures 异常压力 #9(0.!v
44.the suspected noncompliance 涉嫌存在违法行为 :4Gc'bR
45.materialiy 重要性 W2$MH: j
46.exceed the materiality level 超过重要性水平 bvay
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47.approach the materiality level 接近重要性水平 cEdf&*_-'I
48.an acceptably low level 可接受水平 u<g0oEs)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 }?\8%hK"a7
50.misstatements or omissions 错报或漏报 .S5%Qa [uW
51.aggregate 总计 {^5LolCCH
52.subsequent events 期后事项 [NxC7p:Lo
53.adjust the financial statements 调整财务报表 KQf=t0Z=Ce
54.perform additional audit procedures 实施追加的审计程序 ;+Dq3NE
55.audit risk 审计风险 KT4h3D`,
56.detection risk 检查风险 Rudj"OGO
57.inappropriate audit opinion 不适当的审计意见 65HP9`5Tm
58.material misstatement 重大的错报 Q.U
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59.tolerable misstatement 可容忍错报 {Vw\#/,
60.the acceptable level of detection risk 可接受的检查风险